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1 International Review Engagement Practice Statements
Универсальный русско-английский словарь > International Review Engagement Practice Statements
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2 обзорная проверка
1) General subject: review engagement (один из видов сопутствующих услуг, цель которого состоит в том, чтобы аудитор на основе процедур, не предоставляющих аудиторских доказательств в такой же мере, в какой это требуется при аудите, смог констатировать)2) Accounting: observation test3) Audit: review -
3 задание по обзору
Audit: review engagement -
4 postura
f.1 position, posture.2 attitude, stance.3 bid.4 body posture, position, posture.5 point of view, attitude, stand, position.6 agreement.* * *1 (de un cuerpo) posture, position2 (actitud) attitude3 (en una subasta) bid* * *noun f.1) position2) posture* * *SF1) [del cuerpo] positionno sé cómo puedes estar en una postura tan incómoda — I don't know how you can stand being in such an uncomfortable position
2) (=actitud) stance, position3) [en una subasta] bid4) [en juego de azar] bet, stake5) [de ave] (=acción) egg-laying; (=conjunto de huevos) eggs pl, eggs laid pl6) ** (=droga) 1000-pesetas' worth of hashish* * *1) ( del cuerpo) position2)a) ( actitud) stanceeso de no comprometerte es una postura muy cómoda — not committing yourself like that is an easy option
b) ( opinión) opinionposturas encontradas or enfrentadas — opposing views
tomar postura — to take a stand
3) (AmL) (de ropa, zapatos)•* * *1) ( del cuerpo) position2)a) ( actitud) stanceeso de no comprometerte es una postura muy cómoda — not committing yourself like that is an easy option
b) ( opinión) opinionposturas encontradas or enfrentadas — opposing views
tomar postura — to take a stand
3) (AmL) (de ropa, zapatos)•* * *postura11 = posture, pose.Ex: 'I'll give it more thought,' she said with a sharp frown, resuming her former posture.
Ex: Male readers are often attracted to this sub-genre because of the books' pin-up art, depicting beautiful young women in revealing costumes and provocative poses.* de postura = postural.* postura del loto, la = lotus position, the, padmasana.* postura de yoga = asana.* postura exigida por el trabajo = work posture.* postura física = physical posture.postura2= stance, position, stand, posturing, viewpoint, standpoint, view, opinion (on).Ex: It is precisely such programme arrangements which seemed, upon examination, to produce an equivocal stance on the question of applying the technology in a user-orientated way.
Ex: In 1971 John Pemberton was engaged by the Government `to carry out a broad review of the present position regarding the provision of printed ephemera in libraries in Great Britain'.Ex: The Midwinter Meeting of the American Library Association included various items of business such as: the ALA stand on UNESCO; a new dues schedule; grants; role of school librarians in ALA; new cataloguing tools; and standards.Ex: The lavishness of the presentation imbues the show with conviction and almost distracts from the ridiculousness of its apocalyptic posturing.Ex: Whatever viewpoint is taken, it is difficult to dispute the significance of AACR1.Ex: So it seems to me you should try to resolve this point of approach, whether you're going to approach it from the standpoint of the user or from the standpoint of the group being listed.Ex: There is an alternative method for the design of subject retrieval devices, and that is to build languages or schemes which depend upon some theoretical views about the nature and structure of knowledge.Ex: A reputable supplier will readily provide names of former customers who may be contacted for their opinions on service, support and maintenance.* adoptar la postura moral correcta = take + the high ground, take + the high road.* adoptar una postura = adopt + posture, adopt + behaviour, adopt + a stance, take + position, take + a stance.* adoptar una postura crítica sobre = take + a critical view of.* adoptar una postura firme = take + a stand (against).* adoptar una postura firme ante una cuestión = take + position on + issue.* adoptar una postura firme contra = take + a firm stand against.* adoptar una postura intransigente = take + a hard stand.* adoptar una postura unánime = speak with + one voice.* adoptar un postura = embrace + view, don + mantle.* cambiar de postura = reconsider + position.* cambiar radicalmente de postura = do + an about-face.* cambio radical de postura = about-face.* declaración de postura oficial = position paper.* defender + Posesivo + postura = argue + Posesivo + case.* desafiar una postura = challenge + attitude.* poner en entredicho una postura = compromise + position.* postura defensiva = bunker mentality.* postura ideológica en contra de la homosexualidad = heterosexism.* postura indefinida = fence-sitting position.* postura única = unified voice.* tomar una postura = take + viewpoint, adopt + a stance, take + position, take + a stance.* tomar una postura firme = take + a stand (against).* tomar una postura intransigente = take + a hard stand.* * *A (del cuerpo) positiontengo que haber dormido en una mala postura I must have slept in an awkward positiontiene muy mala postura he has very bad postureCompuesto:lotus positionB1 (actitud) stanceadoptó una postura crítica frente a esta propuesta she adopted a critical attitude toward(s) o a critical stance on this proposaleso de no comprometerte es una postura muy cómoda not committing yourself like that is an easy way out o is an easy option2 (opinión) opinionhay posturas encontradas or enfrentadas en la organización there are opposing views within the organizationtomar postura to take a standC( AmL) (de ropa, zapatos): se le rompieron a la primera postura they broke the first time she wore themCompuesto:* * *
postura sustantivo femenino
1 ( del cuerpo) position
2
◊ adoptar una postura firme con respecto a algo to take a tough stance o stand on sth
◊ tomar postura to take a stand
3 (AmL) (de ropa, zapatos):
postura de argollas (Chi) ( acción) exchange of rings ( to seal one's engagement);
( fiesta) engagement party
postura sustantivo femenino
1 (física) position, posture
2 (intelectual) attitude
' postura' also found in these entries:
Spanish:
actitud
- antinuclear
- flexibilizar
- inamovible
- mantenerse
- pose
- suscitar
- ultranza
- afianzar
- asentar
- claro
- concesión
- definición
- duro
- extremo
- política
- reconciliar
English:
assume
- attitude
- firm
- inflexible
- pose
- position
- posture
- stance
- stand
- about
- line
* * *postura nf1. [posición] position, posture;ponte en una postura cómoda get into a comfortable position, make yourself comfortablepostura del misionero missionary position2. [actitud] attitude, stance;adoptar una postura to adopt an attitude o a stance;tienes que tomar postura you have to take up a position;defiende posturas muy radicales he upholds very radical opinions o views3. [en subasta] bid4. Am [uso]este vestido se me estropeó a la segunda postura this dress fell to pieces the second time I wore it* * *f tb figposition* * *postura nf1) : posture, position (of the body)2) actitud, posición: position, stance* * *postura n position -
5 Prüfungsablauf
Prüfungsablauf m RW audit work schedule* * *m < Rechnung> audit work schedule* * *Prüfungsablauf
(Revision) audit procedure;
• Prüfungsabschnitt (Revision) period under audit;
• Prüfungsabteilung (Abnahme) inspection department, (Revision) auditing department (division);
• Prüfungsamt assay office, (Bundesrechnungshof) audit office;
• Prüfungsanweisung (Revision) audit instructions;
• [schriftliche] Prüfungsaufgabe [test (examination)] paper;
• Prüfungsaufgaben beantworten to answer the questions;
• Prüfungsaufgaben bekannt geben to give out the examination papers;
• Prüfungsauftrag (Abnahme) inspecting order, (Revision) auditing order (engagement);
• Prüfungsausschuss examination board, examining body, review board (US), screening jury (panel) (US), (Revision) auditing commission, Audit Committee;
• Prüfungsausschuss für Zollfragen tariff commission (US);
• Prüfungsbeamter (Abnahme) inspecting officer, test clerk, (Revisor) auditor, accountant, examiner;
• Prüfungsbedingungen testing conditions;
• Prüfungsbehörde examining board;
• Prüfungsbericht inspector’s (examination) report, (Revisor) auditor’s (audit) report, (Vermessungsbericht) survey;
• eingeschränkter Prüfungsbericht qualified certificate ([audit] report);
• Prüfungsbericht für die Börsenzulassungsstelle (unabhängiger Wirtschaftsprüfer) comfort letter (US);
• Prüfungsbescheinigung (Abnahme) inspection certificate, certificate of analysis (inspection), (Revision) accountant’s (audit) certificate;
• Prüfungsbogen (Revision) working papers;
• Prüfungsergebnis examination (test) result (score), findings;
• Prüfungsgang (Revision) audit routine;
• Prüfungsgebühr examination fee, (Abnahme) inspection fee, (Revision) audit (auditing) fees;
• Prüfungsgesellschaft auditing company, auditors;
• Prüfungsgremium examination board (authorities), examining body (board), board of examiners, review board (US);
• Prüfungsgrundsätze (Revision) principles of accounting;
• Prüfungshandlungen (Revision) features of audit;
• autonome Prüfungs- und Kontrollinstanz autonomous inspectorate and control body;
• Prüfungsjahr (Revision) audit year;
• Prüfungskommission examination board, board of examiners, examinig body, review board (US), (Abnahme) inspection committee (commission), (Revision) auditing commission;
• Prüfungskosten examination fees, (Abnahme) inspection cost, (Revision) audit fees;
• Prüfungsleistung test performance;
• Prüfungsmethode examination technique, testing method;
• Prüfungsmuster specimen;
• Prüfungspersonal inspection personnel, (Buchprüfer) auditing staff;
• Prüfungspflicht obligatory inspection. -
6 Personal
Personal n 1. GEN, IND workforce; 2. MGT, PERS personnel, staff, workforce (Beschäftigte) • mit Personal ausstatten PERS staff, man • mit Personal besetzen PERS man, staff • mit Personal besetzt PERS staffed • Personal abbauen PERS reduce staff, reduce the workforce, cut the workforce, trim the workforce, shed labour (Rationalisierung) • Personal abwerben MGT headhunt • Personal einstellen PERS recruit workers, recruit new staff, hire workers • Personal freisetzen PERS lay off staff, make staff redundant, shed labour • Personal reduzieren PERS reduce staff, reduce the workforce • zu viel Personal haben PERS be overstaffed, be overmanned • zu wenig Personal haben PERS be short-staffed* * *n 1. <Geschäft, Ind> workforce; 2. <Mgmnt, Person> personnel, staff, workforce Beschäftigte ■ mit Personal besetzen < Person> man, staff ■ mit Personal besetzt < Person> staffed ■ Personal abbauen < Person> Rationalisierung reduce staff, reduce the workforce, cut the workforce, trim the workforce, shed labour ■ Personal abwerben < Mgmnt> headhunt ■ Personal einstellen < Person> recruit workers, recruit new staff, hire workers ■ Personal freisetzen < Person> lay off staff, make staff redundant, shed labour ■ Personal reduzieren < Person> reduce staff, reduce the workforce ■ zu wenig Personal haben < Person> be short-staffed* * *Personal
personnel, staff, crew, employees, (Haushalt) domestic staff, servants, attendants, establishment;
• gut mit Personal versehen well-staffed;
• ärztliches Personal hospital staff;
• Aufsicht führendes Personal supervising staff;
• schlecht ausgebildetes Personal badly trained servants;
• im Außendienst eingesetztes (beschäftigtes) Personal outdoor (field) staff;
• externes Personal external staff;
• fliegendes Personal flying personnel;
• geschultes (qualifiziertes) Personal efficient (skilled, specialized, trained) personnel, (Hotel) good valeting service;
• ingenieurtechnisches Personal engineering manpower;
• leitendes Personal executive personnel (staff);
• ortsansässiges Personal local staff;
• qualifiziertes Personal qualified staff;
• ständiges Personal permanent staff;
• im Außendienst tätiges Personal field (outdoor) staff;
• technisches Personal technical staff;
• teilzeitbeschäftigtes Personal part-time employees;
• überzähliges Personal redundant labo(u)r;
• viel Personal large staff of servants;
• Personal in der Fertigung operational (US) (production) personnel;
• Personal der Hauptbuchhaltung ledger-keeping staff;
• Personal einer diplomatischen Vertretung agency staff;
• Personal abbauen to reduce the staff;
• Personal anwerben (einstellen) to appoint staff, to staff, to recruit personnel;
• Büro mit Personal besetzen to staff an office;
• Personal am Gewinn beteiligen to give the staff a share in the profit;
• [sein] Personal entlassen to dismiss one’s staff;
• dem Personal einen Tag freigeben to give the staff a day off;
• zum Personal gehören to be on the establishment (staff);
• gutes Personal haben to be well staffed;
• zu viel Personal haben to be overstaffed;
• zu wenig Personal haben to be understaffed;
• Personal reduzieren to trim one’s staff;
• über leistungsfähiges Personal verfügen to handle an efficient staff;
• sein gesamtes Personal wechseln to make a clean sweep of one’s staff;
• Personalabbau reduction of (decrease in) staff, staff reduction (cut, layoffs), personnel cutback, retrenchment of employees;
• vorübergehender Personalabbau employee layoff, laying off of personnel;
• Personalabbau durchführen to reduce the establishment;
• Personalabfindungsfonds staff leaving indemnity reserve;
• Personalabteilung personnel (appointments, staff) department, staff administration (Br.), staff superintendent department (Br.), personnel division (US);
• Personalabteilungsleiter personnel officer;
• Personalabwerbung pirating, raiding, head hunting;
• Personalakte case history, personnel file (dossier, folder, jacket), record [of service], employee’s record;
• Personalamt (Kommunen) establishment office (Br.);
• Personalanforderung personnel requisition;
• Personalangaben personal data;
• Personalangelegenheiten personnel matters;
• Personalaufgaben personnel functions;
• Personalaufwand expenditure on personnel (staff), personnel expenditure;
• staatlicher Personalaufwand government payroll;
• Personal- und Sachaufwand staff and material expenses;
• Personalaufwendungen personnel expenses, (Bilanz) salaries and wages;
• Personalausbildung staff (personnel) training;
• Personalausgaben personnel budget (expenses, costs);
• Personalaustausch personnel exchange;
• Personalauswahl selection of personnel, staff selection, recruitment (US);
• Personalauswahlgrundsätze selection standards;
• Personalauswahlprogramm selection program(me);
• Personalausweis identity card (papers), personal identification card;
• zahlbar gegen Vorlage des Personalausweises payable upon submission of proof of identity;
• Personalbearbeiter personnel assistant (technician);
• Personal bedarf, Personalbedürfnisse manpower (staff, employment, personnel) requirements;
• Personalberater personnel counselor;
• Personalberatung employee counselling;
• Personalbeschaffung engagement of staff, personnel recruiting (US), recruitment (US);
• Personalbeschreibung personal particulars;
• mit der Personalbeschreibung übereinstimmen to answer to description;
• Personalbesetzung staff-up, staffing;
• Personalbestand manpower establishment, [strength of the] staff, personnel, manpower, labo(u)r force;
• Personalbestand des Beamtenkörpers strength of the establishment (Br.);
• Personalbestand abbauen (verringern) to cut manning level, to reduce the staff;
• Personalbestandskontrolle personnel inventory;
• Personalbeurteilung performance (employee) appraisal, personnel (merit, US) rating, personnel review, assessment of personnel (US), efficiency report (US);
• Personalbeurteilungsbogen employee rating chart;
• Personalbewegungen staff changes (turnover);
• Personalbogen personal record, personnel (personal history, US) form, qualification (registration, US) card, history sheet (US), (Fragebogen) questionnaire;
• Personalbuchhaltung personnel accounting;
• Personalbudget manpower budget;
• Personalbüro personnel department (division, US), appointments department, personnel office, staff administration (Br.);
• Personal chef, Personaldirektor personnel manager (chief, director, officer, Br.), employment (staff) manager;
• [international operierender] Personaldienstleiter international human resources supplier;
• Personal direktor[in], Personalleiter human resources manager;
• Personaleinsparungen staff savings;
• Personaleinstellung engagement of staff, recruitment (US);
• Personaleinstellungsstab recruiting staff (US);
• Personaleinstellungsverfahren recruitment process (US);
• Personalentlassungen staff layoffs;
• Personalersparnis saving of labo(u)r;
• Personaletat manpower budget;
• Personalfachmann personnel specialist;
• Personalfluktuation staff turnover;
• Personalformblatt personnel (personal history) form, history sheet (US);
• Personalfragebogen questionnaire, application form, preliminary application blank;
• Personalfragebogen erbitten to write for a personal history form;
• Personalfragen personnel (staff) problems;
• Personalführung personnel management;
• Personalfürsorge staff welfare, personnel service (US);
• Personalgesellschaft non-trading partnership (company);
• Personalhaushalt manpower budget. -
7 Revisionsabteilung
Revisionsabteilung f RW auditing department* * *f < Rechnung> auditing department* * *Revisionsabteilung
auditing department (division);
• betriebseigene Revisionsabteilung internal audit group (department);
• Revisionsantrag [motion on] appeal, petition in error (US);
• Revisionsanweisungen audit instructions;
• Revisionsarbeiten audit work;
• laufende Revisionsarbeiten continuous audit;
• Revisionsauftrag audit engagement (program(me)), auditing order;
• Revisionsausschuss board of audit, auditing commission;
• Revisionsbeamter general accountant, [official] auditor;
• innerbetrieblicher Revisionsbeamter corporate controller, internal auditor;
• selbstständiger Revisionsbeamter senior accountant;
• Revisionsbegründung reasons of appeal;
• Revisionsbehörde commission of review;
• Revisionsbeklagter respondent, defendant in error, appellee (US).
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